Capacitors may be implemented using a so-called metal-oxide-semiconductor (MOS) structure. Such a structure has a dielectric, for example silicon dioxide (SiO2), which is arranged on a semiconductor substrate. A metal electrode or a heavily doped, highly conductive polycrystalline silicon (poly-Si) is arranged on the dielectric. The capacitance between the electrode and the substrate depends on the voltage between the electrode and the substrate. Typically, the capacitance over voltage relationship is highly non-linear. A solution to overcome this problem is to introduce a second layer of polycrystalline silicon to create a so-called poly-poly capacitance. However, this solution has the disadvantages of high process costs and additional failure modes during burn-in and/or over lifetime.